循环经济下企业环境成本的计量及信息利用研究

发布时间：2017-12-27 09:47

本文关键词：循环经济下企业环境成本的计量及信息利用研究　出处：《哈尔滨商业大学》2011年硕士论文　论文类型：学位论文

【摘要】：随着经济的飞速发展,人类赖以生存的自然环境遭到了严重的破坏,为之付出的环境成本代价正成倍递增。循环经济作为一种新的经济运行模式应运而生,它涉及到社会、经济和生态环境的全面发展,尤其要求在经济发展中必须注意对环境的保护,实现经济与环境的协调,它为可持续发展找到了具有应用价值的经济发展模式。循环经济将环境作为一种成本纳入到价值分析的系统中,使传统价值链向循环经济价值链转变。在循环经济模式下,环境成本成为影响企业决策的一个重要因素。对环境成本进行有效计量,可以为企业管理者提供准确的产品成本信息,指导企业的生产经营,继而实现其既定的发展战略,满足经济发展过程中决策与控制的现实需要。针对循环经济下的环境成本计量问题进行研究,可以进一步完善环境成本理论,提高环境成本计量的合理性、准确性和决策相关性,从而为企业提供优质的环境成本信息,促进其制定并实施有利于企业和社会共同协调发展的战略决策。对环境成本的理论分析及计量技术的研究与应用,对于循环经济下企业的经营运作及战略管理具有重要意义。在对循环经济、环境管理会计、环境成本等相关概念进行界定的基础上,结合循环经济的特点,对循环经济下的环境成本进行重新定义,并分析其内涵、外延和分类方法,总结出环境成本的特点,分析论证了环境成本信息的价值。其次,将循环经济和价值链进行对比分析,总结出二者的统一性,并基于循环经济对价值链进行重构,探索循环经济模式下企业对于环境成本的信息需求。再次,对环境成本的计量问题进行全面分析,阐述循环经济下环境成本计量的意义,并对循环经济下的环境成本计量方法进行设计。针对循环经济外部和内部价值链,分别运用投入产出原理和作业成本法对环境成本加以计量,以此为循环经济下企业的各项决策提供全面、有效的环境成本信息,并说明环境成本信息在企业成本控制、经营决策、投资决策和战略决策中的需求和利用方式。最后,运用前述的环境成本计量方法,结合具体案例,对计量的结果信息加以综合利用和分析。
[Abstract]:With the rapid development of economy, the natural environment for human existence has been seriously damaged, and the cost of environmental cost is increasing. Circular economy has emerged as a new mode of economic operation, it relates to the overall development of society, economy and ecological environment, especially in the economic development must pay attention to the protection of the environment and realize the coordination of economy and environment, it has found a value model of economic development for sustainable development. The circular economy takes the environment as a kind of cost into the system of value analysis, and makes the traditional value chain change to the value chain of the circular economy. Under the circular economy model, the environmental cost has become an important factor affecting the decision of the enterprise. The effective measurement of environmental cost can provide accurate information of product cost for business managers, guide the production and operation of enterprises, and then achieve their established development strategies, so as to meet the actual needs of decision-making and control in the process of economic development. Study on environmental cost measurement problems under the circular economy, we can further improve the environmental cost theory, improve the environmental cost of rationality, accuracy and relevance, so as to provide quality environment cost information for the enterprise, to promote the development and implementation of strategic decisions for the coordinated development of business and society.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F275.3;X196

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